The research at analyzing the effect of audit opinion, management changing, the size of KAP, and financial distress towards the audito switching. The population in this research was the company in trade, service, and investment sector registered in Indonesia Stock Market year 2011-2013 which consist of 109 companies.
The sampling technique was purposive sampling which provides 14 companies and 42 observation samples. The data analysis method used statistic descriptive analysis and logistic regression analysis. The result of this research showed that opinion, management changing, the size of KAP and financial distress did not affect the auditor switching.